SELECT 
	CASE WHEN (%HM020% < 10) THEN NULL 
	WHEN(%HM020% >=10) THEN (%HM003%*100) /(%HM020%+100) ELSE "N/A"
END


/*
select 
    case when"%HM037%" <>"" then (%HM003%*(%HM006% + %HM037% ))/100.00+0.00
ELSE (%HM003% * %HM006% )/100.00+0.00
END



*/